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Articles 31 - 60 of 493
Full-Text Articles in Accounting
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel
Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel
Accounting Faculty Research and Publications
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving application of professional skepticism “open to interpretation” (Glover & Prawitt, 2013, p. 2). If individual auditors view professional skepticism as open to interpretation (i.e., subjective), auditors may believe they are appropriately applying standards on professional skepticism based on their individual interpretations. However, if regulators apply a different definition of professional skepticism when reviewing auditors’ work, this may help explain ongoing criticisms from regulators stating auditors lack appropriate professional skepticism. The …
An Overview Of A Failed Thesis, Avery Lewis
An Overview Of A Failed Thesis, Avery Lewis
Undergraduate Honors Theses
An overview of a project based thesis that did not have the support or funding to be carried out to completion. The project was based around starting up a summer recruitment program for the East Tennessee State University Music Department. The program would consist of various summer events for high school students used to recruit for the department as well as encourage music and fine arts degrees.
The Impact Of Country-Level And Firm-Level On Financial Performance: A Multilevel Approach, Wafaa Salah
The Impact Of Country-Level And Firm-Level On Financial Performance: A Multilevel Approach, Wafaa Salah
Business Administration
The objective of this study is to demonstrate the relative importance of both firm-level and country-level on financial performance. In addition, to explore the influence of firm-level variables (Accounting standards, firm age, firm size, liquidity) together with country-level variables (GDP per capita, inflation rate, development status, human development index, country openness to trade) on financial performance. Financial performance is measured in this study by Return on Assets. Hierarchical Linear Modeling is employed to identify the components of firm performance variability. This study employs a sample of 4095 publicly listed industrial firms from 54 countries listed on stock exchange covering the …
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Accounting Undergraduate Honors Theses
Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …
Potential Consequences Of U.S. Securities And Exchange Commission’S Replacement Of The Quarterly Reporting Requirement For Semi-Annual Reporting, Mengchen Zhou
Accounting Undergraduate Honors Theses
This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts. Five parties are related to the replacement of the quarterly reporting requirement, including corporations, investors, analysts, auditors and Trump Administration. This research concludes that the auditor will be the least influential party and corporations will be the most impacted party.
Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard
Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard
Marketing Undergraduate Honors Theses
Age is just a number. This phrase has been murmured time after time in history. From famous movie scenes, song lyrics, pages in books, and wisdom from mothers, everyone has heard this at least once in their lives. Some joke that age only matters in wine and cheese. Some argue that age is all a limitation that the mind gives you. People are taught to never ask a woman how old she is, and as a society we celebrate certain ages such as twenty-one and sixteen, yet shun and deny those such as thirty and fifty. There are rules for …
Analysis Of The Tax Cuts And Jobs Act Relative To President Donald Trump's And Speaker Paul Ryan's Stated Goals, Jill Gathje
Analysis Of The Tax Cuts And Jobs Act Relative To President Donald Trump's And Speaker Paul Ryan's Stated Goals, Jill Gathje
Theses/Capstones/Creative Projects
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most expansive change to the Internal Revenue Code (IRC) since 1986. What was the purpose of overhauling the IRC? President Trump identified four main goals: (1) tax relief for the middle-class, (2) simplification of the tax code, (3) American economic growth, and (4) no additional debt added to the government’s deficit. Speaker Ryan also identified similar goals. Now that the TCJA has been in place for over six months, an analysis of the new law in respect to both the President’s and Speaker’s …
How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma
How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma
Journal of International Technology and Information Management
With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, …
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Research Collection School Of Accountancy
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …
Online Learning Tool On External Financing Needs, Yuanto Kusnadi
Online Learning Tool On External Financing Needs, Yuanto Kusnadi
Research Collection School Of Accountancy
In collaboration with colleagues at the Centre ofTeaching Excellence (CTE), I have developed an innovative online learningobject on External Financing Needs. This tool is designed to introduce a noveland refreshing way in teaching accounting and finance concepts to students andto create a more interactive learning experience in the classroom. The online learning tool is used in the two courses:Accounting for Entrepreneurs and Financial Management, to explain the relevantconcepts related to financial forecasting and financial planning. One unique feature about the learning object is that itprovides instantaneousfeedback to students as they can learn whether the numbers theyprovide are correct/wrong (as indicated …
Pcaob Standards And Related Rules As Of December 2018, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of December 2018, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
How The Introduction Of Streaming Has Changed The Financial Focal Points Of The Music Industry, Nathan Kiss
How The Introduction Of Streaming Has Changed The Financial Focal Points Of The Music Industry, Nathan Kiss
Senior Honors Theses
For this thesis, the gathered research will demonstrate how the introduction of music streaming has made a monumental impact on the music industry and the financial effect it has had on various aspects of the creation and distribution of recorded music. The areas of research will range from the music labels in charge of producing and providing the music to the streaming services in charge of distributing the music. Focus will be on how music streaming developed in the late 1990s and took the music media world by storm, devaluing and diluting the power of the physical music industry in …
Editor’S Forward, Carol Jessup
Editor’S Forward, Carol Jessup
The North American Accounting Studies
No abstract provided.
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Honors College Theses
This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Honors College Theses
The infamous 2017 Equifax breach not only compromised millions of citizens’ data, but the breach also left Equifax vulnerable to lawsuits that claim the company acted negligently. This thesis analyzes the events and facts behind the incident to determine the probable outcome of the main case against Equifax. A claim of a breach can come from either Equifax’s data protection or breach response. This thesis concludes the results of the case depends on the final court to determine if Equifax acted negligently with its data protection. If the case ends in the Eleventh District Court of Appeals, the court will …
The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li
The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li
Doctoral Dissertations
Mixed incentive compensation structures have been widely studied in the accounting literature (e.g., Tian et al. 2017; Dekker et al. 2012, Rothenberg 2011; Hwang et al. 2009). However, the findings in the literature as to the effectiveness of mixed incentives are not consistent. The inconsistency in the mixed incentives literature may be due to the various levels of social dilemma embedded in the research setting of the studies. Therefore, I experimentally investigated two factors that may reduce the embedded social dilemma issue and improve the effectiveness of mixed incentive compensation. In this study, student participants were assigned to pairs to …
Ideological Diversity In Standard Setting, Jivas Chakravarthy
Ideological Diversity In Standard Setting, Jivas Chakravarthy
Accounting Faculty Articles and Research
I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters submitted by constituent sponsoring organizations. I demonstrate that, relative to the Pre-CF regime (1973–1986), FASB members’ voting positions in the CF regime (1987–2007) are (i) less like their constituent sponsors and (ii) more like one another. The former result is primarily attributable to differences between FASB members with auditor and preparer backgrounds and those groups’ sponsors. Both …
Data Analytics For Accounting Mac 511, Andree J. Rathemacher
Data Analytics For Accounting Mac 511, Andree J. Rathemacher
Library Impact Statements
No abstract provided.
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The North American Accounting Studies
Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a …
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?, Veliota Drakopoulou
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?, Veliota Drakopoulou
Publications
The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting. The results implicate that most BHCs after the amendment of SFAS 161 reassessed their risk management approach to one that is more accounting responsive to ensure that most hedges are highly effective to qualify for hedge accounting. The findings …
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan
Research Collection School Of Accountancy
Fresh Perspectives in Recognition, Measurement and Disclosures
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore, See Liang Foo, Shaakalya Pathak
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
Singapore is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed.The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. Singapore registered relatively …
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
The North American Accounting Studies
For 51 years, the physical presence rule has hampered states in collecting sales and use taxes from sellers with no property or personnel within state borders. The U.S. Supreme Court established this rule in 1967 in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, based on the formalistic Due Process Clause and dormant Commerce Clause jurisprudence of that time, under which states had no authority to tax interstate commerce. However, in 1992, the Court upheld the physical presence rule under the dormant Commerce Clause in Quill Corporation v. North Dakota, notwithstanding dramatic changes in dormant …
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
The North American Accounting Studies
Stored value cards represent an important and increasingly large portion of many retailers’ revenue streams. While the outstanding balances on such cards represent accounting liabilities, these cards provide a myriad of benefits to the issuing firms (e.g., an upfront collection of cash, increased customer loyalty, and the potential for breakage or non-redemption of the card value). To illustrate the accounting treatment and revenue recognition concepts of gift cards, this exercise uses actual data from an annual report of Starbucks Corporation. The exercise introduces students to the nature of gift cards, how cards may impact customer spending, and other managerial implications. …
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, Volume 1, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, Volume 2, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.